1. ​Launch of New Income Tax e-Filing Portal and New e-Proceedings Utility

​​​​​The Central Board of Direct Taxes (CBDT) has launched the new income tax e-filing portal on 7th June 2021. The new portal 'www.incometax.gov.in' has replaced the existing e-filing portal 'www.incometaxindiaefiling.gov.in'. The portal has been redesigned for the convenience of the taxpayers that will provide the facility of income tax return filing and other tax-related services in a modern and seamless manner.

As a part of the e-governance initiative, to facilitate the conduct of assessment proceedings electronically, Income-tax Department has developed the 'e-Proceedings' facility. It is a simple way of communication between the department and the assessee in a hassle-free manner, through electronic means, without the necessity to visit the Income-tax Office for the assessment proceedings. This new facility is also environment friendly as assessment proceedings have become paperless.

In assessment proceedings through the 'e-Proceedings' functionality, there is a seamless flow of letters, notices, questionnaires, orders etc. from assessing officer to assessee's e-Filing account. On receipt of departmental communication, the assessee is able to submit his response along with attachments, if any, by uploading the same on the e-Filing portal. The response submitted by the assessee is also viewed by the assessing officer electronically. Thus, besides saving time for the taxpayer, 'e-Proceedings' also provides a 24X7 anytime/anywhere convenient facility to submit a response to departmental queries in the course of assessment proceedings.

1.1. Pre-requisites for using 'e-Proceedings Utility'

A person needs the following to use the e-Proceeding utility available on the e-filing portal:

  • Registration on the Income Tax e-Filing Portal

  • Having an active PAN

  • Having an active TAN (in case of e-proceedings relating to TDS)

  • The assessee should have received a notice, intimation or letter from the AO, CPC, or any other Income-tax authority

  • Authorisation to act as an Authorised Representative (if applicable)

1.2. Types of e-Proceedings

The proceedings shall be carried electronically for the notice, intimation or letter from the AO, CPC, or any other Income-tax authority in respect of:

  • Summary intimation notices under Section 143(1)

  • Regular assessment notices under Section 143(2) or Section 144B

  • Re-assessment notices under Section 148

  • Enquiry notices under Sections 131/133(6)/142(1)